Case Laws Analysis Relied on on CIT v. Punjab State Electricity Board 2010 TaxPub(DT) 0587 (P&H-HC) Approved Union of India & Anr. v. Azadi Bachao Andolan & Anr. 2003 TaxPub(DT) 1429 (SC) Set aside Union of India & Ors. v. M.V. Valliappan & Ors. Etc. 1999 TaxPub(DT) 1372 (SC) Reversed Union of India & Ors. v. M.V. Valliappan & Ors. Etc. 1999 TaxPub(DT) 1372 (SC) Relied Banyan & Berry v. CIT 1996 TaxPub(DT) 0767 (Guj-HC) Distinguished K.M. Vijayan & Ors. v. Union of India & Ors. 1995 TaxPub(DT) 1347 (Mad-HC) Followed K.R.Sv.Kr. Karuppan Chettiar & Anr. v. Wealth Tax Officer & Anr. 1994 TaxPub(DT) 0949 (Mad-HC) Applied on Mcdowell & Co. Ltd. v. Commercial Tax Officer 1985 TaxPub(DT) 1186 (SC) Distinguished on Kalloomal Tapeswari Prasad (HUF) v. CIT 1982 TaxPub(DT) 0989 (SC) Relied on CIT v. Indira Balkrishna 1960 TaxPub(DT) 0163 (SC) Relied on Chatturam & Ors. v. CIT 1947 TaxPub(DT) 0046 (Federal Court) Applied on Waman Satwappa Kalghatgi v. CIT 1946 TaxPub(DT) 0028 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. Nos. 992 & 993 of 19811988 TaxPub(DT) 0927 (Mad-HC) : (1988) 170 ITR 0238 : (1988) 067 CTR 0289 : (1988) 037 TAXMAN 0046M.V. Valliappan & Ors. v. Income-Tax Officer & Ors. SUBSCRIBE FOR FULL CONTENT